INTERNAL REVENUE SERVICE
P. O. BOX 2508
CINCINNATI, OH 45201
FEB 1 2 2007
Date:
ENVIRONMENT AMERICA INC
C/O WENDY L IRVINE
44 WINTER STREET 4TH FLOOR
BOSTON, MA 02108
DEPARTMENT OF THE TREASURY
Employer Identification Number:
20-5355252
DLN:
17053319008036
Contact Person:
SHAWNDEA KREBS ID# 31072
Contact Telephone Number:
(877) 829-5500
Accounting Period Ending:
June 3
Form 990 Required:
Yes
Effective Date of Exemption:
August 10, 2 006
Contribution Deductibility:
No
Dear Applicant:
We are pleased to inform you that upon review of your application for tax-
exempt status we have determined that you are exempt from Federal income tax
under section 501(c) (4) of the Internal Revenue Code. Because this letter
could help resolve any questions regarding your exempt status, you should keep
it in your permanent records.
Please see enclosed Information for Organizations Exempt Under Sections Other
Than 501(c) (3) for some helpful information about your responsibilities as an
exempt organization.
We have sent a copy of this letter to your representative as~ indicated in your
power of attorney.
Sincerely,
Director, Exempt Organizations
Rulings and Agreements
Enclosure: Information for Organizations Exempt Under Sections Other
Than 501 (c) (3)
Letter 948 (DO/CG)
-2-
ENVIRONMENT AMERICA INC
INFORMATION FOR ORGANIZATIONS EXEMPT UNDER SECTIONS
OTHER THAN 501(C) (3)
WHERE TO GET FORMS AND HELP
Forms and instructions may be obtained by calling toll free 1-800-829-3676,
through the Internet Web Site at www.irs.gov, and also at local tax assistance
centers .
Additional information about any topic discussed below may be obtained through
our customer service function by calling toll free 1-877-829-5500.
NOTIFY US ON THESE MATTERS
If you change your name, address, purposes, operations or sources of financial
support, please inform our TE/GE EO Determinations Office at the following
address: Internal Revenue Service, P.O. Box 2508, Cincinnati, Ohio 45201.
If you amend your organizational document or by-laws, or dissolve, provide
the EO Determinations Office with a copy of the amended documents. Please
use your employer identification number on all returns you file and in all
correspondence with the Internal Revenue Service.
FILING REQUIREMENTS
In your exemption letter we indicated whether you must file Form 990, Return of
Organization Exempt From Income Tax. Form 990 (or Form 990 -EZ) is filed with
the Ogden Submission Processing Center, Ogden UT 84201-0027.
You are required to file a Form 990 only if your gross receipts are normally
more than $25,000.
If your gross receipts are normally between $25,000 and $100,000, and your
total assets are less than $250,000, you may file Form 990-EZ. If your gross
receipts are over $100,000, or your total assets are over $250,000, you must
file the complete Form 990. The Form 990 instructions show how to compute your
"normal" receipts.
If a return is required, it must be filed by the 15th day of the fifth month
after the end of your annual accounting period. There are penalties for
failing to timely file a complete return. For additional information on
penalties, see Form 990 instructions or call our toll free number.
If your receipts are below $25,000, and we send you a Form 990 Package, follow
the instructions in the package on how to complete the limited return to advise
us that you are not required to file.
If your exemption letter states that you are not required to file Form 990, you
are exempt from these requirements.
Letter 948 (DO/CG)
-3-
ENVI RONMENT AMERICA INC
UNRELATED BUSINESS INCOME TAX RETURN
If you receive more than $1,000 annually in gross receipts from a regular trade
or business you may be subject to Unrelated Business Income Tax and required
to file Form 990-T, Exempt Organization Business Income Tax Return. Special
rules for organizations exempt under sections 501(c)(7), (9), (17) and (19) are
described in Publication 598.
There are several exceptions to the tax on unrelated business income.
1. Income you receive from the performance of your exempt activity is not
unrelated business income.
2 . Income from fundraisers conducted by volunteer workers , or where
donated merchandise is sold, is not unrelated business income.
3. Income from routine investments such as certificates of deposit,
savings accounts, or stock dividends is usually not unrelated business
income .
There are special rules for income derived from real estate or other
investments purchased with borrowed funds. This income is called "debt
financed" income. For additional information regarding unrelated business
income tax see Publication 598, Tax on Unrelated Business Income of Exempt
Organizations, or call our toll free number shown above.
PUBLIC INSPECTION OF APPLICATION AND INFORMATION RETURN
You are required to make your annual informeition return, Form 990 or Form
990-EZ, available for public inspection for three years after the later of the
due date of the return, or the date the return is filed. You are also required
to make available for public inspection your exemption application, any
supporting documents, and your exemption letter. Copies of these documents are
also required to be provided to any individual upon written or in person
request without charge other than reasonable fees for copying and postage.
You may fulfill this requirement by placing these documents on the Internet.
Penalties may be imposed for failure to comply with these requirements.
Additional information is available in Publication 557, Tax-Exempt Status for
Your Organization, or you may call our toll free number shown above.
EXCESS BENEFIT TRANSACTIONS
(Applies to 501(c)(4) organizations)
Excess benefit transactions are governed by section 4958 of the Code. Excess
benefit transactions involve situations where a section 501(c) (4) organization
provides an unreasonable benefit to a person who is in a position to exercise
substantial influence over the organization's affairs. If you believe there
may be an excess benefit transaction involving your organization, you should
report the transaction on Form 990 or Form 990-EZ. Additional information can
Letter 94 8 (DO/CG)
-4-
ENVIRONMENT AMERICA INC
be found in the instructions for Form 990 and Form 990-EZ, or you may call our
toll-free number to obtain additional information on how to correct and report
this transaction.
EMPLOYMENT TAXES
If you have employees, you are subject to income tax withholding and the social
security taxes imposed under the Federal Insurance Contribution Act (FICA) .
You are required to withhold Federal income tax from your employee's wages and
you are required to pay FICA on each employee who is paid more than $100 in
wages during a calendar year. To know how much income tax to withhold, you
should have a Form W-4, Employee's Withholding Allowance Certificate, on file
for each employee.
You are also liable for tax under the FedercLl Unemployment Tax (FUTA) for each
employee you pay $50 or more during a calendar quarter if, during the current
or preceding calendar year, you had one or more employees at any time in each
of 20 calendar weeks or you paid wages of $1,500 or more in any calendar
quarter .
Employment taxes are reported on Form 941, Employer's Quarterly Federal Tax
Return. The requirements for withholding, depositing, reporting and paying
employment taxes are explained in Circular E, Employer's Tax Guide,
(Publication 15), and Employer's Supplemental Tax Guide, (Publication 15-A) .
These publications explain your tax responsibilities as an employer.
Letter 948 (DO/CG)
INTERNAL REVENUE SERVICE
P. O. BOX 2508
CINCINNATI, OH 45201
DEPARTMENT OF THE TREASURY
Date
FEB 1 2 2007
Employer Identification Number:
20-5355252
DLN:
17053319008036
ENVIRONMENT AMERICA INC
1536 WYNKOOP ST STE 100
DENVER, CO 80202-1138
Contact Person:
SHAWNDEA KREBS
ID# 31072
Contact Telephone Number:
(877) 829-5500
Accounting Period Ending:
June 30
Form 990 Required:
Yes
Effective Date of Exemption:
August 10, 2006
Contribution Deductibility:
No
Dear Applicant:
We are pleased to inform you that upon review of your application for tax-
exempt status we have determined that you are exempt from Federal income tax
under section 501(c) (4) of the Internal Revenue Code. Because this letter
could help resolve any questions regarding your exempt status, you should keep
it in your permanent records.
Please see enclosed Information for Organizations Exempt Under Sections Other
Than 501(c) (3) for some helpful information about your responsibilities as an
exempt organization.
We have sent a copy of this letter to your representative as indicated in your
power of attorney.
Sincerely,
Lois G. Lerner
Director, Exempt Organizations
Rulings and Agreements
Enclosure: Information for Organizations Exempt Under Sections Other
Than 501(c) (3)
Letter 948 (DO/CG)
Mc 2-9-01
-2-
ENVTRONMENT AMERICA INC
INFORMATION FOR ORGANIZATIONS EXEMPT UNDER SECTIONS
OTHER THAN 501(C) (3)
WHERE TO GET FORMS AND HELP
Forms and instructions may be obtained by calling toll free 1-800-829-3676,
through the Internet Web Site at www.irs.gov, and also at local tax assistance
centers. , .
Additional information about any topic discussed below may be obtained through
our customer service function by calling toll free 1-877-829-5500. ,
NOTIFY US ON THESE MATTERS
If you change your name, address, purposes, operations or sources of financial
support, please inform our TE/GE EO Determinations Office at the following
address: Internal Revenue Service, P.O. Box 2508, Cincinnati, Ohio 45201.
If you amend your organizational document or by-laws, or dissolve, provide **
the EO Determinations Office with a copy of the amended documents. Please
use your employer identification number on all returns you file and in all
correspondence with the Internal Revenue Service.
FILING REQUIREMENTS
In your exemption letter we indicated whether you must file Form 990, Return of
Organization Exempt From Income Tax. Form 990 (or Form 990-EZ) is filed with
the Ogden Submission Processing Center, Ogden UT 84201-0027.
You are required to file a Form 990 only if your gross receipts are normally - J ■-
more than $25,000.
If your gross receipts are normally between $25,000 and $100,000, and your
total assets are less than $250,000, you may file Form 990-EZ. If your gross
receipts are over $100,000, or your total assets are over $250,000, you must
file the complete Form 990. The Form 990 instructions show how to compute your
"normal " receipts .
If a return is required, it must be filed by the 15th day of the fifth month
after the end of your annual accounting period. There are penalties for
failing to timely file a complete return. For additional information on .,i
penalties, see Form 990 instructions or call our toll free number.
If your receipts are below $25,000, and we send you a Form 990 Package, follow !
the instructions in the package on how to complete the limited return to advise
us that you are not required to file.
If your exemption letter states that you are not required to file Form 990, you
are exempt from these requirements. ;
Letter 948 (DO/CG)
ENVIRONMENT AMERICA INC
UNRELATED BUSINESS INCOME TAX RETURN
If you receive more than $1,000 annually in gross receipts from a regular trade
or business you may be subject to Unrelated Business Income Tax and required
to file Form 990-T, Exempt Organization Business Income Tax Return. Special
rules for organizations exempt under sections 501(c)(7), (9), (17) and (19) are
described in Publication 598.
There are several exceptions to the tax on unrelated business income.
1. Income you receive from the perf ormance of your exempt activity is not
unrelated business income.
2. Income from fundraisers conducted by volunteer workers, or where
donated merchandise is sold, is not unrelated business income.
3. Income from routine investments such as certificates of deposit,
savings accounts, or stock dividends is usually not unrelated business
income .
There are special rules for income derived from real estate or other
investments purchased with borrowed funds. This income is called "debt
financed" income. For additional information regarding unrelated business
income tax see Publication 598, Tax on Unrelated Business Income of Exempt
Organizations, or call our toll free number shown above.
PUBLIC INSPECTION OF APPLICATION AND INFORMATION RETURN
You are required to make your annual information return, Form 990 or Form
990-EZ, available for public inspection for three years after the later of the
due date of the return, or the date the return is filed. You are also required
to make available for public inspection your exemption application, any
supporting documents, and your exemption letter. Copies of these documents are
also required to be provided to any individual upon written or in person
request without charge other than reasonable fees for copying and postage.
You may fulfill, this requirement by placing these documents on the Internet.
Penalties may be imposed for failure to comply with these requirements .
Additional information is available in Publication 557, Tax-Exempt Status for
Your Organization, or you may call our toll free number shown above.
EXCESS BENEFIT TRANSACTIONS
(Applies to 501(c)(4) organizations)
Excess benefit transactions are governed by section 4958 of the Code. Excess
benefit transactions involve situations where a section 501(c)(4) organization
provides an unreasonable benefit to a person who is in a position to exercise
substantial influence over the organization's affairs. If you believe there
may be an excess benefit transaction involving your organization, you should
report the transaction on Form 990 or Form 990-EZ. Additional information can
Letter 948 (DO/CG)
-4-
ENVIRONMENT AMERICA INC
be found in the instructions for Form 990 and Form 990-EZ, or you may call our
toll-free number to obtain additional information on how to correct and report
this transaction.
EMPLOYMENT TAXES
If you have employees, you are subject to income tax withholding and the social
security taxes imposed under the Federal Insurance Contribution Act (FICA)
You are required to withhold Federal income tax from your employee's wages and
you are required to pay FICA on each employee who is paid more than $100 in
wages during a calendar year. To know how much income tax to withhold, you
should have a Form w-4, Employee's withholding Allowance Certificate, on file
for each employee.
You are also liable for tax under the Federal Unemployment Tax (FUTA) for each
employee you pay $50 or more during a calendar quarter if, during the current
or preceding calendar year, you had one or more employees at any time in each Hi
of 20 calendar weeks or you paid wages of $1,500 or more in any calendar
quarter.
Employment taxes are reported on Form 941, Employer's Quarterly Federal Tax
Return. The requirements for withholding, depositing, reporting and paying
employment taxes are explained in Circular E, Employer's Tax Guide,
(Publication 15), and Employer's Supplemental Tax Guide, (Publication 15 -A) .
These publications explain your tax responsibilities as an employer.
Letter 948 (DO/CG)
..2848
(Rsv. March 2004)
Department of the Treasury
Internal Revenue Service
Power of Attorney
and Declaration of Representative
► Type or print. ► See the separate instructions.
OMB No. 1545-0150
For IRS Use Only
Received by:
Name
Power of Attorney
Caution: Form 2848 will not be honored for any purpose other than representation before the IRS.
Telephone
Parti
Function
1 Taxpayer information. Taxpayer® must sign and date this form on page 2, line 9.
Date / /
Taxpayer name(s) and address
Environment America, Inc.
1536 Wynkoop Street, Suite 100
Denver, CO 80203
Social security number(s)
Employer identification
number
13 ; 4339862
Daytime telephone number
( 303 ) 573-3871
Plan number (if applicable)
hereby appoint(s) the following representative(s) as attorney{s)-in-fact:
2 Representative(s) must sign and date this form on page 2, Part II.
Name and address
Wendy L. Irvine
44 Winter Street, 4th Floor
Boston, MA 02108
CAF No
Telephone No .§? 7-747^31
Fax No. 617-477-5740
Check if new: Address □ Telephone No. □ Fax No.
Name and address
CAF No
Telephone No
Fax No
Check if new: Address □ Telephone No. □ Fax No. □
Name and address
CAF No
Telephone No
Fax No
Check if new: Address □ Telephone No. □ Fax No. □
to represent the taxpayers) before the Internal Revenue Service for the following tax matters:
3 Tax matters
Type of Tax (Income, Employment, Excise, etc.) Tax Form Number Year(s) or Period(s)
or Civil Penalty (see the instructions for line 3) (1040, 941, 720, etc.) (see the instructions for line 3)
Change of address Form 8822 2006-2009
Application for tax-exemption Form 1024 2006-2009
Specific use not recorded on Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded
on CAR check this box. See the instructions for Line 4. Specific uses not recorded on CAF. ► □
Acts authorized. The representatives are authorized to receive and inspect confidential tax information and to perform any
and all acts that I (we) can perform with respect to the tax matters described on line 3, for example, the authority to sign any
agreements, consents, or other documents. The authority does not include the power to receive refund checks (see line 6
below), the power to substitute another representative, the power to sign certain returns, or the power to execute a request
for disclosure of tax returns or return information to a third party. See the line 5 instructions for more information.
Exceptions. An unenrolled return preparer cannot sign any document for a taxpayer and may only represent taxpayers in
limited situations. See Unenrolled Return Preparer on page 2 of the instructions. An enrolled actuary may only represent
taxpayers to the extent provided in section 10.3(d) of Circular 230. See the line 5 instructions for restrictions on tax matters
partners.
List any specific additions or deletions to the acts otherwise authorized in this power of attorney: .„
6 Receipt of refund checks. If you want to authorize a representative named on line 2 to receive, BUT NOT TO ENDORSE
OR CASH, refund checks, initial here and list the name of that representative below.
Name of representative to receive refund check(s) ►
For Privacy Act and Paperwork Reduction Notice, see page 4 of the instructions.
Cat. No. 11980J
Form 2848 (Rev. 3-2004)
Form 2848 (Rev. 3-2004)
Page 2
7^ Notices and communications. Original notices and other written communications will be sent to you and a copy to the
first representative listed on line 2.
a If you also want the second representative listed to receive a copy of notices and communications, check this box . . ►
b If you do not want any notices or communications sent to your representative(s), check this box ► □
Retention/revocation of prior power(s) of attorney. The filing of this power of attorney automatically revokes all earlier
power(s) of attorney on file with the Internal Revenue Service for the same tax matters and years or periods covered by
this document. If you do not want to revoke a prior power of attorney, check here ► □
YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.
Signature of taxpayer(s). If a tax matter concerns a joint return, both husband and wife must sign if joint representation is
requested, otherwise, see the instructions. If signed by a corporate officer, partner, guardian, tax matters partner, executor,
receiver, administrator, or trustee on behalf of the taxpayer, I certify that I have the authority to execute this form on behalf
of the taxpayer.
► IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED.
8
9
^ ^j^ZM^J \ I { 1~ | Ok? Incorporator and Board Director
Signature Date Title (if applicable)
□ □□□□ Environment America, Inc.
Print Name PIN Number Print name of taxpayer from line 1 if other than individual
Signature Date Title (if applicable)
□ □□□□
Print Name PIN Number
EfflJ Declaration of Representative
Caution: Students with a special order to represent taxpayers in Qualified Low Income Taxpayer Clinics or the Student Tax Clinic
Program, see the instructions for Part II.
Under penalties of perjury, I declare that:
• I am not currently under suspension or disbarment from practice before the Internal Revenue Service;
• I am aware of regulations contained in Treasury Department Circular No. 230 (31 CFR, Part 10), as amended, concerning
the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and others;
• I am authorized to represent the taxpayer® identified in Part I for the tax matter(s) specified there; and
• I am one of the following:
a Attorney— a member in good standing of the bar of the highest court of the jurisdiction shown below.
b Certified Public Accountant — duly qualified to practice as a certified public accountant in the jurisdiction shown below.
c Enrolled Agent— enrolled as an agent under the requirements of Treasury Department Circular No. 230.
d Officer— a bona fide officer of the taxpayer's organization.
e Full-Time Employee— a full-time employee of the taxpayer.
f Family Member— a member of the taxpayer's immediate family (i.e., spouse, parent, child, brother, or sister).
g Enrolled Actuary— enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the
authority to practice before the Service is limited by section 1 0.3(d) of Treasury Department Circular No. 230).
h Unenrolled Return Preparer— the authority to practice before the Internal Revenue Service is limited by Treasury Department
Circular No. 230, section 10.7(c)(1)(viii). You must have prepared the return in question and the return must be under
examination by the IRS. See Unenrolled Return Preparer on page 2 of the instructions.
► IF THIS DECLARATION OF REPRESENTATIVE IS NOT SIGNED AND DATED, THE POWER OF ATTORNEY WILL
BE RETURNED. See the Part II instructions.
Designation— Insert
above letter (a-h)
Jurisdiction (state) or
identification
Signature
Date
a
MA, NY
J /
Form 2848 (Rev. 3-2004)
Form 1024
(Rev. September 1998)
Department of trie Treasury
Internal Revenue Service
Application for Recognition of Exemption
Under Section 501 (a)
OMB No. 1545-0057
If exempt status is approved,
this application will be open
for public inspection.
Read the instructions for each Part carefully. A User Fee must be attached to this application.
If the required information and appropriate documents are not submitted along with Form 8718 (with payment
of the appropriate user fee), the application may be returned to the organization.
Complete the Procedural Checklist on page 6 of the instructions.
Part I. Identification of Applicant {Must be completed by all applicants; also complete appropriate schedule.)
Submit only the schedule that applies to your organization. Do not submit blank schedules.
Check the appropriate box below to indicate the section under which the organization is applying:
a Q Section 501 (c)(2)— Title holding corporations (Schedule A, page 7)
b fZl Section 501 (c)(4)— Civic leagues, social welfare organizations (including certain war veterans' organizations), or local associations of
employees (Schedule B, page 8)
c D Section 501 (c)(5)— Labor, agricultural, or horticultural organizations (Schedule C, page 9)
d O Section 501 (c)(6)— Business leagues, chambers of commerce, etc. (Schedule C, page 9)
e □ Section 501(c)(7)— Social clubs (Schedule D, page 11)
f □ Section 501 (c)(8)— Fraternal beneficiary societies, etc., providing life, sick, accident, or other benefits to members (Schedule E, page 13)
g D Section 501(c)(9)— Voluntary employees' beneficiary associations (Parts I through IV and Schedule F, page 14)
h □ Section 501 (c)(10)— Domestic fraternal societies, orders, etc., not providing life, sick, accident, or other benefits (Schedule E, page 13)
i D Section 501 (c)(l 2)— Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone
companies, or like organizations (Schedule G, page 15)
j D Section 501 (c)(1 3)— Cemeteries, crematoria, and like corporations (Schedule H, page 16)
k D Section 501 (c)(l 5)— Mutual insurance companies or associations, other than life or marine (Schedule I, page 17)
I D Section 501(c)(17)— Trusts providing for the payment of supplemental unemployment compensation benefits (Parts I through IV and Schedule J, page 18)
m D Section 50l(c)(19)— A post, organization, auxiliary unit, etc., of past or present members of the Armed Forces of the United States (Schedule K, page 19)
n D Section 501 (c)(25)— Title holding corporations or trusts (Schedule A, page 7)
1a Full name of organization (as shown in organizing document)
Environment America, Inc.
2 Employer identification number (EIN) (if
none, see Specific Instructions on page 2)
20; 5355252
lb c/o Name (if applicable)
3 Name and telephone number of person to be
contacted if additional information is needed
Wendy Irvine
( 617 ) 747-4310
1c Address (number and street)
1536 Wynkoop Street
Room/Suite
Suite 100
1d City, town or post office, state, and ZIP + 4 If you have a foreign address, see Specific
Instructions for Part I, page 2.
Denver, CO 80202-1138
le Web site address
www.EnvironmentAmerica.org
4 Month the annua! accounting period ends
June
5 Date incorporated or formed
August 10, 2006
6 Did the organization previously apply for recognition of exemption under this Code section or under any other section of the Code? Q Yes No
If "Yes," attach an explanation.
7 Has the organization filed Federal income tax returns or exempt organization information returns? D Yes No
If "Yes," state the form numbers, years filed, and Internal Revenue office where filed.
□ Trust—
D Association—
PLEASE
SIGN
HERE
Check the box for the type of organization. ATTACH A CONFORMED COPY OF THE CORRESPONDING ORGAN^IN^^j^MENTS TO
THE APPLICATION BEFORE MAILING. POSTMARK "
Corporation— Attach a copy of the Articles of Incorporation (including amendments and restatements) showing approval by the
appropriate state official; also attach a copy of the bylaws.
Attach a copy of the Trust Indenture or Agreement, including all arjprtJprWr^ sig*rT£tures and dates.
Attach a copy of the Articles of Association, Constitution, or other creating document, witha declaration (see instructions) or
other evidence that the organization was formed by adoption of the document by m^wafl'onjejEersQp UUso include a copy
of the bylaws. SEP^CX CEnTEK
If this is a corporation or an unincorporated association that has not yet adopted bylaws, check here ► D
I declare under the penalties of perjury that I am authorized to sign this application on behalf of the above organization, and that I have examined
this application, including the accompanying scjiexjules and attachments, and to the best of my knowledge it is true, correct, and complete. .
i Z/UiLfcdfy ^x^fj.^m ///z/o.6?.
f (Signature) (Type or print name and title or authority of signer) ' (Date)
For Paperwork Reduction Act Notice, see page 5 of the instructions.
Form 1024 (Rev. 9-98)
Page 2
Part II. Activities and Operational Information (Must be completed by all applicants)
1 Provide a detailed narrative description of all the activities of the organization— past, present, and planned. Do not merely refer to or
repeat the language in the organizational document. List each activity separately in the order of importance based on the relative time and
other resources devoted to the activity. Indicate the percentage of time for each activity. Each description should include, as a minimum,
the following: (a) a detailed description of the activity including its purpose and how each activity furthers your exempt purpose; (b) when
the activity was or will be initiated; and (c) where and by whom the activity will be conducted.
Environment America, Inc. Is organized for the purpose of engaging in public interest research, policy development,
analysis, education, and advocacy to protect the environment and people of the United States of America, Including,
but not limited to, the quality of America's air, water, and land. In its efforts to assist residents and organizations of
America in addressing environment and public health concerns in their communities, Environment America will
provide:
1. Information to understand environmental laws and regulations;
2. Strategies to encourage industry and government officials to act;
3. Information about how to locate legal, technical, public interest and public health experts; and
4. Advocacy for the environment and public interest.
To further these goals, Environment America is currently working on the following ongoing campaigns;
* Land and Oceans Preservation & Protection: The group spends about 20% of its time evaluating and advocating for
preservation and protection of public lands, our national forests, the Arctic National Wildlife, and the coastlines and
oceans off the U.S.
* Promoting Global Warming & Clean Energy Solutions: The group spends about 20% of its time evaluating and
promoting policies to pollution that causes global warming.
* Promoting Clean Energy Solutions: The group spends about 20% of its time evaluating and promoting clean
energy policies that will cut pollution, increase national and economic security.
* Chemical Security & Toxics: The group spends about 15% of it's time evaluating and promoting better security
around chemical plants and refineries, a greater public right to know about toxic chemicals in products and the
environment, and a fully funded national Superfund law.
* Clean Air: The group spends about 10% of its time working to reduce mercury emissions from power plants, smog
and soot in urban and rural areas of the U.S., as well as better air quality in the nation's National Park System.
* Clean Water: The group spends about 10% of its time advocating for pollution controls to protect the nation's
lakes, rivers and streams, and to restore the nation's polluted waterways.
* Polluter Pork: The group spends about 5% of its time working to eliminate anti-environmental programs funded or
subsidized by the federal government.
There is no set finish date for these projects.
2 List the organization's present and future sources of financial support, beginning with the largest source first.
This group will get its money from private individuals and other tax-exempt organizations.
Form 1024 (Rev. 9-98)
Page 3
Part II. Activities and Operational Information (continued)
3 Give the following information about the organization's governing body:
a Names, addresses, and titles of officers, directors, trustees, etc.
b Annual compensation
Doug Phelps, President, 1536 Wynkoop Street, Suite 100, Denver, CO 80202
$0
David Masur, Director, 1420 Walnut Street, Suite 650, Philadelphia, PA 19102
$0
Margie Alt, Vice President, 44 Winter Street, 4th Fl., Boston, MA 02108
$0
Dan Jacobson, Secretary, 3435 Wilshire Blvd. #385, Los Angeles, CA 90010
$0
Matt Baker, Treasurer, 1536 Wynkoop Street, Suite 100, Denver, CO 80202
$0
*None of the Board members get any compensation for their work on the Board
$0
and none of them are currently employed by the organization.
4 If the organization is the outgrowth or continuation of any form of predecessor, state the name of each predecessor, the period during
which it was in existence, and the reasons for its termination. Submit copies of all papers by which any transfer of assets was effected.
The organization is an outgrowth of United States Public Interest Research Group, Inc. ("USPIRG"), a tax-exempt 501
(c)(4) organization that has worked on environmental protection, consumer issues, and other matters affecting the
public interest. The organization will take over and continue much of the environment work previously done by
USPIRG, in addition to working on new environmental campaigns and issues.
5 If the applicant organization is now, or plans to be, connected in any way with any other organization, describe the other organization and
explain the relationship (e.g., financial support on a continuing basis; shared facilities or employees; same officers, directors, or trustees).
SEE ATTACHED
If the organization has capital stock issued and outstanding, state: (1) class or classes of the stock; (2) number and par value of the
shares; (3) consideration for which they were issued; and (4) if any dividends have been paid or whether your organization's creating in-
strument authorizes dividend payments on any class of capital stock.
N/A
7 State the qualifications necessary for membership in the organization; the classes of membership (with the number of members in each
class); and the voting rights and privileges received. If any group or class of persons is required to join, describe the requirement and
explain the relationship between those members and members who join voluntarily. Submit copies of any membership solicitation material.
Attach sample copies of all types of membership certificates issued.
SEE ATTACHED
8 Explain how your organization's assets will be distributed on dissolution.
Upon dissolution of the corporation, the Board of Directors shall, after making provisions for all liabilities of the
corporation, arrange for the distribution of all assets to a non-profit organization having similar aims and objectives
and having tax-exempt status under Section 501 (c)(3) or (c)(4) of the Internal Revenue Code.
Form 1024 (Rev. 9-98)
Page 4
Part II. Activities and Operational Information (continued)
9 Has the organization made or does it plan to make any distribution of it:; property or surplus funds to shareholders or
members? □ Yes No
If "Yes," state the full details, including: (1) amounts or value; (2) source of funds or property distributed or to be
distributed; and (3) basis of, and authority for, distribution or planned distribution.
10 Does, or will, any part of your organization's receipts represent payments for services performed or to be performed?. Q Yes No
If "Yes," state in detail the amount received and the character of the services performed or to be performed.
11 Has the organization made, or does it plan to make, any payments to members or shareholders for services performed
or to be performed? □ Yes No
If "Yes," state in detail the amount paid, the character of the services, and to whom the payments have been, or will
be, made.
12 Does the organization have any arrangement to provide insurance for members, their dependents, or others (including
provisions for the payment of sick or death benefits, pensions, or annuities)? O Yes No
If "Yes," describe and explain the arrangement's eligibility rules and attach a sample copy of each plan document and
each type of policy issued.
13 Is the organization under the supervisory jurisdiction of any public regulatory body, such as a social welfare agency,
etc.? □ Yes No
If "Yes," submit copies of all administrative opinions or court decisions regarding this supervision, as well as copies of
applications or requests for the opinions or decisions.
14 Does the organization now lease or does it plan to lease any property? Yes No
If "Yes," explain in detail. Include the amount of rent, a description of the property, and any relationship between the
applicant organization and the other party. Also, attach a copy of any rental or lease agreement. (If the organization is
a party, as a lessor, to multiple leases of rental real property under similar lease agreements, please attach a single
representative copy of the leases.)
Environment America has an oral agreement to pay another 501 (c)(4) organization for office space.
1 5 Has the organization spent or does it plan to spend any money attempting to influence the selection, nomination, election,
or appointment of any person to any Federal, state, or local public office or to an office in a political organization?. . Yes No
If "Yes," explain in detail and list the amounts spent or to be spent in each case.
16 Does the organization publish pamphlets, brochures, newsletters, journals, or similar printed material? EH Yes No
If "Yes," attach a recent copy of each.
Form 1024 (Rev. 9-98)
Page 5
Part III. Financial Data (Must be completed by all applicants)
Complete the financial statements for the current year and for each of the 3 years immediately before it. If in existence less than 4 years, complete the
state ments for each year in existence. If in existence less than 1 year, also provide proposed budgets for the 2 years following the current year.
A Ctifamonl nf Dauanna 9nH Pvnoncoc
A. Statement of Revenue and Expenses
Revenue
1 Gross dues and assessments of members . .
2 Gross contributions, gifts, etc
3 Gross amounts derived from activities related to
the organization's exempt purpose (attach
schedule) (Include related cost of sales on line 9.)
4 Gross amounts from unrelated business activities (attach schedule)
5 Gain from sale of assets, excluding inventory items
(attach schedule)
6 Investment income (see page 3 of the instructions)
7 Other revenue (attach schedule)
8 Total revenue (add lines 1 through 7) . , . ,
Expenses
9 Expenses attributable to activities related to the
organization's exempt purposes
1 Expenses attributable to unrelated business activities
11 Contributions, gifts, grants, and similar amounts
paid (attach schedule)
1 2 Disbursements to or lor the benefit of members (attach schedule)
1 3 Compensation of officers, directors, and trustees (attach schedule)
14 Other salaries and wages
15 Interest
16 Occupancy
17 Depreciation and depletion
1 8 Other expenses (attach schedule)
19 Total expenses (add lines 9 through 18) . . .
20 Excess of revenue over expenses (line 8 minus
line 19) ...
(a) Current Tax Year
3 Prior Tax Years or Proposed Budget for Next 2 Years
(e) Total
From Ju 'y°6
/h, FY 08
i \ FY 09
(d)
To June 07
417,450
754,000
841,000
250
500
2,000
41 7,700
754,500
O/IO f\f\f\
11 f)A7
37 000
80 000
280,944
561,888
589,982
32,500
65,000
67,750
45,275
90,550
95,078
369,766
754,438
833,310
47,934
62
9,690
B. Balance Sheet (at the end of the period shown)
Assets
1 Cash
2 Accounts receivable, net
3 Inventories
4 Bonds and notes receivable (attach schedule)
5 Corporate stocks (attach schedule)
6 Mortgage loans (attach schedule)
7 Other investments (attach schedule)
8 Depreciable and depletable assets (attach schedule)
9 Land
10 Other assets (attach schedule)
1 1 Total assets
Liabilities
12 Accounts payable
1 3 Contributions, gifts, grants, etc., payable
14 Mortgages and notes payable (attach schedule)
15 Other liabilities (attach schedule)
16 Totai liabilities
Fund Balances or Net Assets
17 Total fund balances or net assets
18 Total liabilities and fund balances or net assets (add line 16 and line 17)
Current Tax Year
as of..1 1/2006.
12
16
17
18
If there has been any substantial change in any aspect of the organization's financial activities since the end of the period shown above,
check the box and attach a detailed explanation ► U
Form 1024 {Rev. 9-98)
Page 6
Part IV. Notice Requirements (Sections 501(c)(9) and 501(c)(17) Organizations Only)
1 Section 501(c)(9) and 501{c)(17) organizations:
Are you filing Form 1024 within 15 months from the end of the month in which the organization was created or formed
as required by section 505(c)? IZ1 Yes □ No
If "Yes," skip the rest of this Part.
If "No," answer question 2.
2 If you answer "No" to question 1, are you filing Form 1024 within 27 months from the end of the month in which the
organization was created or formed? I-J Yes U No
If "Yes," your organization qualifies under Regulation section 301.9100-2 for an automatic 12-month extension
of the 15-month filing requirement. Do not answer questions 3 and 4.
If "No," answer question 3.
3 If you answer "No" to question 2, does the organization wish to request an extension of time to apply under the "reasonable
action and good faith" and the "no prejudice to the interest of the government" requirements of Regulations section
301.9100-3? D Yes □ No
If "Yes," give the reasons for not filing this application within the 27-month period described in question 2. See Specific
Instructions, Part IV, Line 3, page 4, before completing this item. Do not answer question 4.
If "No," answer question 4.
4 If you answer "No" to question 3, your organization's qualification as a section 501(c)(9) or 501(c)(17) organization can
be recognized only from the date this application is filed. Therefore, does the organization want us to consider its
application as a request for recognition of exemption as a section 501(c)(9) or 501(c)(l7) organization from the date the
application is received and not retroactively to the date the organization was created or formed? EH Yes O No
Form 1021 (Rev. 9-98)
Schedule B
Page 8
Organizations Described in Section 501(c)(4) (Civic leagues, social welfare organizations
(including posts, councils, etc., of veterans' organizations not qualifying or applying for
exemption under section 501(c)(19)) or local associations of employees.)
1 Has the Internal Revenue Service previously issued a ruling or determination letter recognizing the applicant organization
(or any predecessor organization listed in question 4, Part II of the application) to be exempt under section 501(c)(3) and
later revoked that recognition of exemption on the basis that the applicant organization (or its predecessor) was carrying
on propaganda or otherwise attempting to influence legislation or on the basis that it engaged in political activity? . . LJ Yes hu No
If "Yes," indicate the earliest tax year for which recognition of exemption under section 501(c)(3) was revoked and the
IRS district office that issued the revocation.
Does the organization perform or plan to perform (for members, shareholders, or others) services, such as maintaining
the common areas of a condominium; buying food or other items on a cooperative basis; or providing recreational facilities _
or transportation services, job placement, or other similar undertakings?. U Yes hLi No
If "Yes," explain the activities in detail, including income realized and expenses incurred. Also, explain in detail the nature
of the benefits to the general public from these activities. (If the answer to this question is explained in Part II of the
application (pages 2, 3, and 4), enter the page and item number here.)
If the organization is claiming exemption as a homeowners' association, is access to any property or facilities it owns
or maintains restricted in any way? I— I Yes hu No
If "Yes," explain.
4 If the organization is claiming exemption as a local association of employees, state the name and address of each employer whose employees
are eligible for membership in the association. If employees of more than one plant or office of the same employer are eligible for membership,
give the address of each plant or office.
N/A
1 705331 900803 6
Form 8718
(Rev. June 2006)
Department of the Treasury
Internal Revenue Service
User Fee for Exempt Organization
Determination Letter Request
i fitry \ ► Attach this form to determination letter application.
/ \J(Jr\ (Form 8718 is NOT a determination letter application.)
For
IRS
Use
Only
0MB No. 1545-1798
nnntrnl mimher
Amnnnt pair! 7. Sll^
User fee screener
1 Name of organization I
Environment America, Inc.
2 Employer Identification Number
20 i 5355252
Caution. Do not attach Form 8718 to an application for a pension plan determination letter. Use Form 8717 instead.
3 Type of request Fee
a □ Initial request for a determination letter for:
• An exempt organization that has had annual gross receipts averaging not more than $10,000 during the
preceding 4 years or
• A new organization that anticipates gross receipts averaging not more than $10,000 during its first 4 years ► $300
Note. If you checked box 3a, you must complete the Certification below.
Certification
I certify that the annual gross receipts of
name of organization
have averaged (or are expected to average) not more than $10,000 during the preceding 4 (or the first 4) years of
operation.
Signature ► Title ►
b Initial request for a determination letter for:
• An exempt organization that has had annual gross receipts averaging more than $10,000 during the preceding
4 years or
• A new organization that anticipates gross receipts averaging more than $10,000 during its first 4 years . ► $750
c D Group exemption letters ► $900
Instructions
The law requires payment of a user fee
with each application for a determination
letter. The user fees are listed on line 3
above. For more information, see Rev.
Proc. 2006-8, 2006-1 I.R.B. 245, or latest
annual update.
Check the box or boxes on line 3 for the
type of application you are submitting. If
you check box 3a, you must complete and
sign the certification statement that
appears under tine 3a.
Attach to Form 8718 a check or money
order payable to the "United States
Treasury" for the full amount of the user
fee. If you do not include the full amount,
your application will be returned. Attach
Form 8718 to your determination letter
application.
Generally, the user fee will be refunded
only if the Internal Revenue Service
declines to issue a determination.
Where To File
Send the determination letter application
and Form 8718 to:
Internal Revenue Service
P.O. Box 192
Covington, KY 41012-0192
Paperwork Reduction Act Notice. We ask
for the information on this form to carry out
the Internal Revenue laws of the United
States. If you want your organization to be
recognized as tax-exempt by the IRS, you
are required to give us this information. We
need it to determine whether the
organization meets the legal requirements
for tax-exempt status.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records relating
to a form or its instructions must be
retained as long as their contents may
become material in the administration of
any Internal Revenue law. The rules
governing the confidentiality of Form 8718
are covered in section 6104.
The time needed to complete and file
this form will vary depending on individual
circumstances. The estimated average time
is 5 minutes. If you have comments
concerning the accuracy of this time
estimate or suggestions for making this
form simpler, we would be happy to hear
from you. You can write to the Internal
Revenue Service, Tax Products
Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6406, Washington, DC 20224.
Do not send this form to this address.
Instead, see Where To File above.
POSTMARK
NW06*06
RECEIVED
KCW13*06
CINCINNATI
SERVICE CENTER
Cat. No. 64728Z
Printed on Recycled Paper
Form 8718 (6-2006)
Environment America, Inc.
Application for Recognition of Exemption (Form 1024)
EIN: 20-5355252
Part II Question #5
The organization plans to be connected with Environment America Research and Policy
Center, Inc., which is a Colorado non-profit that will be exempt under Section 501(c)(3).
The organizations may share office space and employees, for which costs and salaries
will be properly allocated. The groups will share 2 directors. The organization also will
be a member of the National Association of Organizations in the Public Interest
("NAOPI"), a non-profit organization whose purpose is to facilitate the sharing of ideas,
resources, vision and accountability among the public interest and environmental non-
profits. More than 40 groups belong to NAOPI and meet bi-annually to discuss programs
and activities.
Part H. Question #7
The corporation shall have one class of members that shall have no voting rights.
Those who contribute annually to the corporation at or above an established membership
level shall make an affirmative declaration of their desire to join as a member of the
corporation. Members shall sign a statement indicating their support for the corporation's
mission. Members shall have the right to receive the corporation's newsletter and e-mail
action alerts; the right to attend member appreciation events; the right to participate in
citizen projects; the right to advise the corporation on policy initiatives and priorities
through means designated by the Board of Directors, such as participation in surveys
and/or advisory committees.
1
Environment America, Inc.
Application for Recognition of Exemption (Form 1024)
EIN: 20-5355252
Part III. Section A, Line 18 :
PV tf\H
r i U7
PV (AC
r I Uo
r i \)y
Accounting
<ti ?aa
<C"7 AAA
Oil "?^A
Advertising
4>Z,jU(J
<c<; aaa
<c<; o«;a
Books/Publications
<t i caa
<£"2 AAA
vJ>j,1jU
«^unicrcnt'C5>/ouai u
Meetings
$2,500
$5,000
$5,250
Consultant
$1,000
$2,000
$2,100
Dpnrpf iaf inn
$375
$750
$788
Dues
$100
$200
$210
Ffniinmpnf \4nint"pn^npp
U«{J U1IJ 1 lid 11 IVlclll 1 lt*l lui Ivv
$2 000
$4 000
$4,200
Filing Fees/Service
Charges
$300
$600
$630
Insurance
$3,750
$7,500
$7,875
Miscellaneous
$500
$1,000
$1,050
Office Supplies
$3,000
$6,000
$6,300
Payroll Processing
$2,250
$4,500
$4,725
Photocopying
$500
$1,000
$1,050
Postage
$5,000
$10,000
$10,500
Printing
$5,000
$10,000
$10,500
Telephone
$6,000
$12,000
$12,600
Travel
$5,500
$11,000
$11,550
Total Operating Expenses
$45,275
$90,550
$95, 078
2
Document processing fee
]f document is filed on paper $1 25.00
If document is filed electronically $ 25.00
Fees & forms/cover sheets
are subject to change.
To file electronically, access instructions
for this form/cover sheet and other
information or print copies of filed
documents, visit www.sos.state.co.us
and select Business Center.
Paper documents must be typewritten or machine printed.
Colorado Secretary of State
Date and Time: 08/10/2006 10:23 AM
Id Number: 20061274620
Document number: 20061327752
ABOVE SPACE FOR OFFICE USE ONLY
Articles of Incorporation for a Nonprofit Corporation
filed pursuant to §7-90-301, et seq. and §7-122-101 of the Colorado Revised Statutes (C.R.S)
1. Entity name:
2. Use of Restricted Words (if any of these
terms are contained in an entity name, true
name of an entity, trade name or trademark
stated in this document, mark the applicable
box):
3. Principal office street address:
Environment America, Inc.
(The name of a nonprofit corporation may, but need not, contain the term or abbreviation
"corporation", "incorporated", "company", "limited", "corp.", "inc.", "co." or "ltd."
§7-90-601, C.R.S.)
["*) "bank" or "trust" or any derivative thereof
[~1 "credit union" £3 "savings and loan"
O "insurance", "casualty", "mutual", or "surety'
1536 Wynkoop Street
(Street name and number)
Suite 100
Denver
CO 80203
(City)
(Slate) (Postal/Zip Code)
United States
(Province - if applicable)
(Country - if not US)
4. Principal office mailing address:
(if different from above)
(Street name and number or Post Office Box information)
5. Registered agent: (if an individual):
OR (if a business organization):
(City)
(State)
(Postal/Zip Code)
(Province - if applicable) (Country - if not US)
Kirk Maureen
(Last)
(First)
(Middle)
6. The person appointed as registered agent in the document has consented to being so appointed.
7. Registered agent street address: 1536 Wynkoop Street
Suite 100
(Street name and number)
Denver
CO 80203
(Suffix)
(City)
(State)
(Postal/Zip Code)
8. Registered agent mailing address:
(if different from above)
ART1NC NPC
(Street name and number or Post Office Box information)
Paget of 3 Rev. ] 1/16/2005
(City)
(Slate) (Postal/Zip Code)
(Province - if applicable) (Country - if not US)
9. If the corporation's period of duration
is less than perpetual, state the date on
which the period of duration expires:
10. (Optional) Delayed effective date:
(mm/dd/yyyy)
(mm/dd/yyyy)
11. Name(s) and address(es) of
incorporator (s): (if an individual) Alt
Marjorie
(Last)
(First)
(Middle) (Suffix)
OR (if a business organization)
44 Winter Street
(Street name and number or Post Office Box information)
4th Floor
Boston
MA 02108
(City)
(State) (Postal/Zip Code)
United States
(Province - if applicable) (Country - if not US)
(if an individual)
OR (if a business organization)
(Last)
(First)
(Middle) (Suffix)
(Street name and number or Post Office Box information)
(City)
(State) (Postal/Zip Code)
United States
w tOrVnCi — ij uppiiCutstd/
- M . .. .
(if an individual)
OR (if a business "organization)
(Last)
(First)
(Middle) (Suffix)
(Street name and number or Post Office Box information)
(City)
(State) (Postal/Zip Code)
United States
(Province - ij applicable) (Country - if not US)
Of more than three incorporators, mark this box Q and include an attachment stating the names and addresses of all
incorporators.)
ARTINC.NPC
Page 2 of 3
Rev. 11/1 6/2005
12. The nonprofit corporation is formed under the Colorado Revised Nonprofit Corporation Act.
13. The corporation will Q OR will not \7] have voting members.
14. A description of the distribution of assets upon dissolution is attached.
15. Additional information may be included pursuant to §7-122-102, C.R.S. and other organic statutes. If
applicable, mark this box and include an attachment stating the additional information.
Notice:
Causing this document to be delivered to the secretary of state for filing shall constitute the affirmation or
acknowledgment of each individual causing such delivery, under penalties of perjury, that the document is the
individual's act and deed, or that the individual in good faith believes the document is the act and deed of the
person on whose behalf the individual is causing the document to be delivered for filing, taken in conformity
with the requirements of part 3 of article 90 of title 7, C.R.S., the constituent documents, and the organic
statutes, and that the individual in good faith believes the facts stated in the document are true and the
document complies with the requirements of that Part, the constituent documents, and the organic statutes.
This perjury notice applies to each individual who causes this document to be delivered to the secretary of
state, whether or not such individual is named in the document as one who has caused it to be delivered.
16. Name(s) and address (es) of the
individual(s) causing the document
to be delivered for filing: trvin e Wendy L
(Last) {First) (Middle) (Suffix)
44 Winter Street
(Street name and number or Post Office Box information)
4th Floor
Boston MA^ 02108
(City) (Slate) (Postal/Zip Code)
United States
(Province - if applicable) (Country - if not US)
(The document need not state the true name and address of more than one individual. However, if you wish to state the name and address
of any additional individuals causing the document to be delivered for filing, mark this box [_J and include an attachment stating the
name and address of such individuals.)
Disclaimer:
This form, and any related instructions, are no! intended to n rovide !e°2l, business or tax advice and are
offered as a public service without representation or warranty. While this form is believed to satisfy minimum
legal requirements as of its revision date, compliance with applicable law, as the same may be amended from
time to time, remains the responsibility of the user of this form. Questions should be addressed to the user's
attorney.
ART1NC_NPC
Page 3 of 3
Rev. 11/16/2005
Environment America, Inc.
Articles of Incorporation - Attachment of Additional Provisions
Purposes
The purposes of the corporation are to engage in public interest research, policy
development, analysis, public education, litigation, and advocacy to protect the
environment and people of the United States of America, including, but not limited to,
the quality of America's air, water, and land; and to engage in and carry on any activities
not in conflict with Internal Revenue Code Section 501(c)(4) under which this
organization shall be organized and operated exclusively.
Dissolution
Upon dissolution of the corporation, the Board of Directors, after making provision for
the payment of all liabilities of the corporation, shall arrange for the distribution of all the
assets of the corporation to one or more organizations which are exempt from federal
income tax under Section 501(c)(3) or 501(c)(4) of the Internal Revenue Code.
BY-LAWS
of
ENVIRONMENT AMERICA, INC.
Article 1. Name
The name of the corporation shall be Environment America, Inc.
Article 2. Provisions of Law
These By-Laws shall be subject to the statutory and common laws of the State of
Colorado and to the Articles of Incorporation of the corporation.
Article 3. Purposes and Powers
The corporation is organized for the purpose of conducting public interest
research, policy development, analysis, education, litigation, and advocacy to protect the
environment and people of the United States of America, including, but not limited to,
the quality of America's air, water and land. The corporation is not organized for gain or
individual profit and it shall be operated exclusively for social welfare purposes within
the meaning of Section 501(c)(4) of the Internal Revenue Code.
Subject to the above limitations, the corporation shall have and enjoy all the
powers conferred from time to time upon a non-profit corporation organized under the
laws of the State of Colorado.
Article 4. Board of Directors
Section 1: There shall be an initial Board of Directors appointed by the incorporator.
Section 2: The Board of Environment America, Inc. may be expanded, vacancies on
the Board may be filled, and Directors may be removed from office with or without cause
by a majority vote of the Directors then in office, subject to the approval and consent of
the Executive Committee or Board of the National Association of Organizations in the
Public Interest, Inc. ("NAOPI"). NAOPI may, by a vote of its Board of Directors,
expand, fill a vacancy, or remove Directors of Environment America, Inc. from office
with or without any action on the part of the Board of Environment America, Inc., subject
to the expectation that the initial Board of Environment America shall be replaced and the
final Board of Environment America shall be composed of those members of the Board
of Directors of NAOPI who represent state public interest groups which are organized
and working principally on environmental issues, and which have the word
"Environment" in their corporate names not including the National Environmental Law
and Policy Center (the "State Environment Groups") and may also include outside
directors, the number of whom shall not exceed the number of State Environment Group
representative directors.
Section 3 : Although the number of Directors of Environment America, Inc. will
fluctuate based on the number of current and fully approved NAOPI State Environment
Group representatives in office, at no time shall the Board of Directors of Environment
America, Inc. be composed of fewer than three (3) persons. The business and affairs of
the corporation shall be managed and controlled by the Board of Directors which shall
have final authority to disperse the funds of the corporation and to establish and
implement policy subject to the laws of the State of Colorado, these By-Laws and the
Articles of Incorporation of the corporation.
Section 4 : The Board of Directors may by majority vote and subject to the approval
of the Board of NAOPI, choose to create an Executive Committee and/or to allow Board
members representing State Environment Groups to organize themselves into "units,"
each of which then would be represented by one Director. The Executive Committee
would then have the authority to act on behalf of Environment America Inc. to the extent
permitted by law.
Section 5: The Board of Directors shall designate an Executive Director and/or a
President, or other individuals who shall have responsibility for managing the day-to-day
affairs of the corporation and for executing the policies set by the Board of Directors.
Article 5. Officers
The officers of the corporation shall be a President, a Treasurer and a Secretary,
and such other officers as the directors may determine necessary. The officers shall have
such duties and powers as are commonly incident to their respective offices and such
duties and powers as the Directors may from time to time designate. The Officers will be
elected by the Board and will serve at the pleasure of the Board. The directors may
remove any officer with or without cause upon a majority vote of the directors then in
office. Vacancies in any office may be filled by the directors at any meeting of the Board.
The President, subject to the Directors' discretion, shall have general supervision and
control of the corporation's business. The Treasurer will be the corporation's chief
financial officer, keeping or causing to be kept accurate books of account. The Secretary
will keep a true record of the proceedings of all meetings of the Board.
Article 6. Consent and Actions of Board of Directors
The Executive Director, President or any two members of the Board, may call a
Board meeting by giving oral or written notice to the members of the Board at least two
days before the meeting date. Notice of a meeting shall state the date, time and place of
the meeting. A Board member need not receive notice if he or she waives notice either in
a writing to be included with the minutes, or by attending the meeting and not protesting
the lack of notice.
The Board of Directors shall meet at least twice per year and may meet more
often at the request of any director. At any meeting of the Board of Directors, a majority
of Directors then in office, shall be necessary to constitute a quorum for the transaction of
business, and the acts of a majority of the Directors present shall be the acts of the Board
of Directors.
Meetings may be held, or members of the Board may participate in a meeting by
means of a telephone conference call or similar communications equipment by means of
which all persons can hear each other at the same time, and participation by such means
shall constitute presence in person at a meeting.
Any action that may be taken at a meeting of the Board of Directors may be taken
without a meeting, if a written consent thereto is signed by each Director and such written
consent is filed with the records of the meetings of the Directors. Such consent shall be
treated as a vote at a meeting for all purposes.
Article 7. Members
The corporation shall have one class of members that shall have no voting rights.
Those who contribute annually to the corporation at or above an established membership
level shall make an affirmative declaration of their desire to join as a member of the
corporation. Members shall sign a statement indicating their support for the corporation's
mission. Members shall have the right to receive the corporation's newsletter and e-mail
action alerts; the right to attend member appreciation events; the right to participate in
citizen projects; the right to advise the corporation on policy initiatives and priorities
through means designated by the Board of Directors, such as participation in surveys
and/or advisory committees. The provisions of this policy shall be implemented in whole,
or in part, by the Executive Director or the Executive Director's designee.
Article 8. Indemnification
To the extent permitted by law, upon the vote of a majority of disinterested
directors, the corporation may, at its discretion, indemnify any officer or director in
connection with any action, claim, or suit relating to or arising out of his/her acts or
omissions as an officer or director of the corporation.
Article 9. Amendments
These By-Laws may be amended or repealed upon the vote of a majority of the
Board of Directors; provided, however, that Article 4, Section 2, relating to NAOPI, may
not be amended or repealed except by unanimous vote of all the Directors and with the
consent of NAOPI. Any amendments to the By-Laws shall be consistent with the
Articles of Incorporation.
Article 10. Fiscal Year
The fiscal year shall end on June 30 th each year.
Article 11. Seal
The notarized signature of any officer of the corporation shall be deemed to be the
seal of the corporation.
Article 12. Effective Date
These By-Laws are effective as of September 7, 2006.
fo\ \>4aUXc \^XlACil Rf4l&lC&
44 Winter Street, Boston, MA 02108
phone (617) 292-4800 • fax (617) 292-8057
November 3, 2006
Internal Revenue Service
P.O. Box 192
Covington, KY 41012-0192
Re: Application for Recognition of Tax-Exemption of Environment America, Inc .
Dear Sir or Madam:
Enclosed please find completed Form 1024, supporting documentation, Form.
2848 (Power of Attorney), Form 8718 and the user fee in the amount of $750.00 for
Environment America, Inc.
If you require any further information, please do not hesitate to contact me at
(617) 747-4310 or wirvine@ffpir.org.
Thank you for your consideration.
Yours sincerely,
Wendy L. Irvine
Counsel
Encl.
Department of the Treasury
P.O. Box 2508 - Room 4522
Cincinnati, Ohio 45201
Employer Identification Number:
20-5355252
Person to Contact - Group #: 7827
Shawndea Krebs - ID# 31-07986
Contact Telephone Numbers:
513-263-4576 Phone
513-263-4488 Fax
Response Due Date:
February 6, 2007
Dear Sir or Madam:
Before we can recognize your organization as being exempt from Federal
income tax, we must have enough information to show that you have met
all legal requirements. You did not include the information to make
that determination on your Form 1024, Application for Recognition of
Exemption Under Section 501(a) or for Determination Under Section 120.
To help us determine whether your organization is exempt from Federal
income tax, please send us the requested information by the above date.
We can then complete our review of your application.
If we do not hear from you within that time, we will assume you do not
want us to consider the matter further and will close your case. As a
result, the Internal Revenue Service will treat your organization as a
taxable entity. If we receive the information after the response due
date, we may ask you to send us a new Form 1024.
If you have any questions, please contact the person whose name and
telephone number are shown in the heading of this letter.
Shawndea Krebs
Exempt Organizations Specialist
Enclosure
Internal Revenue Service
Director, Exempt Organizations
Rulings and Agreements
Date: January 16, 2007
Environment America, Inc.
1536 Wynkoop Street Suite 100
Denver, CO 80202-1138
Letter 1313 (DO)
Internal Revenue Service
Director, Exempt Organizations
Rulings and Agreements
Department of the Treasury
P.O. Box 2508 - Room 4522
Cincinnati, Ohio 45201
Date: January 16, 2007
Employer Identification Number:
20-5355252
Wendy L Irvine
Environment America, Inc.
44 Winter Street, 4 th Floor
Boston, MA 02108
Contact Telephone Numbers:
513-263-4576 Phone
513-263-4488 Fax
Person to Contact - Group #: 7827
Shawndea Krebs - ID# 31-07986
Response Due Date:
February 6, 2007
Dear Sir or Madam:
Before we can recognize your organization as being exempt from Federal
income tax, we must have enough information to show that you have met
all legal requirements. You did not include the information to make
that determination on your Form 1024, Application for Recognition of
Exemption Under Section 501(a) or for Determination Under Section 120.
To help us determine whether your organization is exempt from Federal
income tax, please send us the requested information by the above date.
We can then complete our review of your application.
If we do not hear from you within that time, we will assume you do not
want us to consider the matter further and will close your case. As a
result, the Internal Revenue Service will treat your organization as a
taxable entity. If we receive the information after the response due
date, we may ask you to send us a new Form 1024.
If you have any questions, please contact the person whose name and
telephone number are shown in the heading of this letter.
Sincerely yours,
Shawndea Krebs
Exempt Organizations Specialist
Enclosure
Letter 1313 (DO)
Page 2
Environment America, Inc.
20-5355252
Note: Your response to this letter must be submitted over the signature of
an authorized person or of an officer whose name is listed on the
application.
PLEASE ATTACH A COPY OF THIS LETTER TO ALL CORRESPONDENCE.
Additional Information Requested:
1. To ensure that we have a thorough understanding of each of the programs, submit
a detailed narrative describing the activities that the organization has
conducted and will conduct in order to provide these programs. When composing
the narrative, ensure to explain how, when, where, and who had conducted and will
conduct each program.
2 . Based on the information submitted it appears compensation may be paid to
members of your governing body and\or to employees. Please provide the
following information pertaining to compensation:
a. Describe in detail the qualifications required.
b. Describe in detail the duties performed.
c. Give the number of hours each week devoted to such activities.
d. Describe in detail the method of determining appropriate
compensation .
e. Identify each compensated individual and their annual compensation
rate .
f. Who determines the compensation? Are members of the governing body,
compensated individuals or relatives of those individuals permitted
to vote on compensation? If so, please explain how you insure
compensation is determined in an unbiased manner.
PLEASE DIRECT ALL CORRESPONDENCE REGARDING YOUR CASE TO:
US Mail: Street Address:
Internal Revenue Service
Exempt Organizations
P. 0. Box 2508
Cincinnati, OH 45201
ATT: Shawndea Krebs
Room 4522, Group 78,27
Internal Revenue Service
Exempt Organizations
550 Main St, Federal Bldg,
Cincinnati, OH 45202
ATT: Shawndea Krebs
Room 4522, Group 7827
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February 6, 2007
VIA FACSIMILE - Response Requested
513-263-4488
Internal Revenue Service
Exempt Organizations
P.O. Box 2508
Cincinnati, OH 4:5201
Attn: Shawndea Krebs
Room 4522, Group 7827
Re: Application for Recognition, of Tax-Exemption of Environment America, Jnc
E.IN 20-5.355252
Dear Ms. Krebs:
J am writing in response to your letter dated January 1 6, 2007 in which you
requested supplemental information in order to review the application of Environment
America, Inc. for tax-exemption. T understand that you have requested a response by
February 6, 2007. Unfortunately, I have been out of the office due to health reasons and
I. am not abJe to respond today. I am. therefore writing to request an extension of time to
respond until Febmary 1 3, 2007. Please Jet me know if you are able to grant my request
You may reach me via e-mail at wirvine@ffp ir.ora or via cell phone at 617-625-2423.
Thank you for your assistance.
Yours sincerely, •
Wendy L. Irvine
Counsel
February 6, 2007
Internal Revenue Service
Exempt Organizations
P.O. Box 2508
Cincinnati, OH 45201
Attn: Shawndea Krebs
Room 4522, Group 7827
Re: Application for Recognition of Tax-Exemption of
Environment America, Inc. (EIN: 20-5355252)
Dear Ms. Krebs:
I am writing in response to your letter dated January 16, 2007 in which you
requested supplemental information in order to review the application of Environment
America, Inc. for tax-exemption. Although I requested an extension via separate letter
and voicemail earlier today because I have been out of the office due to health reasons, I
have not been able to reach you directly to confirm the extension. Therefore I am
enclosing a response with the information you requested. If you need further information
before approving the application, please do not hesitate to contact me.
Thank you for your attention to this matter.
Yours sincerely,
Wendy L. Irvine
Counsel
Encl.
Environment America, Inc.
Response to IRS Letter Dated 1/16/07
RE: Application for Recognition of Exemption (Form 1024)
EIN: 20-5355252
Additional Information Requested
1. Activities Conducted by the Organization
In Part II (1) of form 1024, Environment America provided a detailed narrative of
its program areas and specific campaigns that it will conduct. While the narrative stated
that the organization is "currently working" on the activities, this refers to the fact that
Environment America will be taking over activities that were begun by another tax-
exempt organization, United States Public Interest Research Group ("USPIRG"). (This
was noted in Part II (4) of form 1024.) Environment America does not currently employ
anyone and therefore has not yet taken over the activities listed in Part II (1) of form 1024
from USPIRG staff. When Environment America hires staff, before the summer, (see
section 2 below), its own staff will continue the work of USPIRG as described in Part II
(D-
Specifically, Environment America will have program activities in the following
primary areas: lands and ocean preservation and protection; promoting global warming
and clean energy solutions; chemical security and toxics; clean air; clean water; and
polluter pork (anti-environmental programs subsidized by government funds). Because
these program areas will focus on federal environmental policies, much of the
organization's work will take place in Washington, D.C. Nevertheless, its work will have
national impact. As such, public education and outreach will be conducted nationally by
circulating organizational newsletters and policy reports as well as through the activities
of field staff who will build organizational support throughout the country. Public
distribution of its newsletters and reports, as well as other information pertinent to the
organization's work, will be done in a variety of ways - via emails to its subscribers, via
member newsletters, via press conferences and via postings on its website.
In addition to developing and distributing research and analysis of federal policy,
the organization will attempt to build public support for its programs in a variety of ways.
For example, the organization will lobby federal legislators and policymakers.
Sometimes this will involve cold calling legislators to request meetings whereby the
organization's staff can educate these decision-makers about the environmental impacts
of certain policies. Sometimes this will involve sending people door-to-door to talk to
members of the public and ask them to send postcards or sign petitions urging their
legislators to adopt better environmental policies. Such citizen outreach may be done by
the organization's own staff or through joint efforts with other non-profit organizations
that may have a better infrastructure or experience in conducting outreach campaigns. In
addition to lobbying and advocacy, the organization may reach out to industry to
encourage them to voluntarily adopt positive environmental policies. The organization
will also seek to participate in coalitions of other tax-exempt organizations who share
common interests and goals.
2
Environment America, Inc.
Response to IRS Letter Dated 1/16/07
RE: Application for Recognition of Exemption (Form 1024)
EIN: 20-5355252
2. Compensation to Governing Board and/or Employees
In Part II (3)(a) of form 1024, Environment America stated that "none of the
Board members get any compensation for their work on the Board and none of them are
currently employed by the organization." As such no members of the Board of Directors
receive compensation from the organization.
Environment America does not currently have any employees and therefore does
not currently pay compensation to anyone. The organization is planning on hiring staff
before the summer of 2007. Environment America may employ staff members who have
been working on the environmental agenda carried on by USPIRG, which Environment
America will be taking over and therefore Environment America will benefit from
employing experienced staff.
Specifically, the organization will seek to hire an executive director,
approximately 6 to 8 advocates, field staff, communications staff, and administrative
staff, all of whom will work full-time. While the organization's hiring needs have not yet
been finalized, qualifications and duties for these staff positions will likely be as follows:
Executive Director :
(a) Job Duties:
The Executive Director will be the driving force behind the organization's campaigns
to protect the environment and building the organization. More specifically, job duties
include the following:
• Operations: Oversee the day to day functioning of the organization. Develop and
maintain annual operating budget, and ensure all fiscal responsibilities of the organization
are met.
o Fundraising: Develop and implement fundraising plans, including building and
maintaining relationships with foundations and major donors, grant writing and
identifying new funding sources.
• Campaign Management: Coordinate all aspects of the organization's campaigns.
Work with staff to create winning tactics. Formulate and implement strategies to build
support for the organization's agenda through coalition-building, grassroots organizing,
media publicity, endorsements and message development. Lobby officials on
3
Environment America, Inc.
Response to IRS Letter Dated 1/16/07
RE: Application for Recognition of Exemption (Form 1024)
EIN: 20-5355252
environmental policies. Represent the organization to coalition partners, legislators,
policy makers, the media and the public.
• Staff Management: Recruit, hire and train staff. Serve as a resource for all
members of the organization.
(b) Qualifications:
The successful candidate must be a goal-driven and results-oriented individual
with passion and persistence who is committed to preserving the environment, someone
with leadership skills and initiative, and the verbal and written skills necessary to make
the case that protecting the environment must be a top priority. Candidates should have 8
or more years of relevant professional experience, post-college, including (but not limited
to) work in political, policy, legal, journalistic or government settings. Advanced degrees,
including a JD or masters in related fields, may count toward a candidate's professional
experience.
Advocates :
(a) Job Duties:
• Research and Policy Development: Responsible for initiating and conducting
research making the case for protecting the environment, including documenting threats,
crafting policy solutions, developing legislation, and issuing research reports.
• Campaign strategy: Responsible for developing winning campaign plans that
include framing and message development, public education, grassroots organizing,
direct lobbying, coalition-building, research, and media coverage.
• Direct advocacy: Drafts model legislation and directs efforts to organize political
support at the federal level. Brings problems and solutions to the attention of decision-
makers — including federal legislators, people in the executive branch, and environmental
agency staff. Responsible for lobbying for the organization's environmental agenda.
o Media work: Responsible for generating news coverage through news
conferences, press releases, opinion pieces, and cultivating relationships with key
reporters and editorial staff at media outlets nationwide.
• Coalition building: Responsible for developing working relationships with other
organizations, activists, lobbyists, elected officials, and issue experts and building
powerful coalitions in support of the organization's environmental agenda.
• Fundraising: Responsible for developing and maintaining funding for the
environmental program, primarily by seeking grants from foundations and developing
relationships with funders.
4
Environment America, Inc.
Response to IRS Letter Dated 1/16/07
RE: Application for Recognition of Exemption (Form 1024)
EIN: 20-5355252
(b) Qualifications:
Must be goal-driven, results-oriented advocate with strong passion and
commitment to the public interest and environmental issues. Leadership skills, initiative,
and verbal and written communication skills are essential. Candidates should have
relevant professional experience, post-college. Relevant experience includes (but is not
limited to) working in political, policy, legal, journalistic or government settings.
Advanced degrees, including a JD or masters in related fields, may count toward a
candidate's professional experience.
Successful candidates will also bring all or most of the following skills and
attributes to the position:
o Strong verbal communication, writing, messaging and analytical skills;
• Proven success in campaign development, media outreach and fundraising;
• Enthusiasm for the organization's mission and commitment to grassroots social
change;
• A team orientation that combines collegiality and creativity to drive and motivate
others;
• An outstanding work ethic and an entrepreneurial mindset;
• The ability to speak persuasively;
• The ability to think of creative and strategic ways to protect the environment.
The organization will seek advocacy staff with differing degrees of experience,
ranging from senior advocates who may have 8+ years to more junior advocates with 4+
years of experience.
Field Staff :
(a) Job Duties:
Regional Field Organizers will be working to build support for the organization's
issues in their designated areas of the country. Specifically, Regional Field Organizers
will:
o Build a political network: build coalitions with local, state, and national
environmental organizations, identify and mobilize concerned citizens, and reach out to
new constituencies to build the organization's base of support in the region.
• Generate media attention and build public awareness: organize at least one major
news conference per month, meet with editorial boards and reporters throughout the
region, conduct TV and radio interviews, and generate opinion editorials and letters to the
editor.
5
Environment America, Inc.
Response to IRS Letter Dated 1/16/07
RE: Application for Recognition of Exemption (Form 1024)
EIN: 20-5355252
• Lobby decision-makers: expand the organization's political base in each
congressional district in their region. Demonstrate broad public support for the
organization's positions through letter writing drives, e-mail activism, and district
meetings with Members of Congress and other decision-makers.
• Build the organization: work with and build the organization's membership
locally, recruit and manage staff, and raise the funds needed to forward the organization's
agenda.
(b) Qualifications:
Qualified applicants have a strong commitment to public interest issues, excellent
verbal, writing and analytical skills, the ability to debate and speak persuasively, and
enthusiasm for the work. Candidates for this position could include recent college
graduates or people with up to five years of relevant professional experience, post-
college. Relevant experience includes (but is not limited to) working in political, policy,
legal, journalistic, or government settings. Advanced degrees, including a JD or masters
in related fields, may count toward a candidate's professional experience.
Communications Staff :
(a) Job Duties:
• Organize and execute press conferences and press briefings, including
development of messages, press materials, visuals and press lists.
• Work with other program and field staff to develop messages and coordinate
outreach to national media on issue campaigns.
• Work with other program and field staff to coordinate national release of reports
and other media events.
• Pitch stories to daily television, newspapers, and radio reporters, network
television and radio talk show producers, newsweekly reporters, editorial writers, TV
newsmagazine producers, on-line journalists and others.
• Execute rapid response for breaking news stories including writing of press
releases or statements, development of press list, distribution of release or statement, and
follow-up.
• Coordinate and conduct editorial board and columnist outreach.
• Assist program staff in the writing, editing, and placement of opinion pieces.
• Respond to reporter requests for information or interviews,
o Update and maintain press contact databases.
(b) Qualifications:
6
Environment America, Inc.
Response to IRS Letter Dated 1/16/07
RE: Application for Recognition of Exemption (Form 1024)
EIN: 20-5355252
Prior campaign or journalism experience. Knowledge, understanding of Congress,
Executive Branch, and regulatory process are highly desirable. Candidate must be well-
organized, self-starter, flexible, creative, able to work under pressure, able to work
quickly and cooperatively on several projects at one time. Excellent writing and verbal
skills are essential.
Administrative Staff :
(a) Job Duties:
• Help run the day-to-day operations of the organization,
o Specific duties may include:
o Computer work including work with databases, spreadsheets, e-mail and
word processing programs,
o Budget and financial work including tracking budgets, bills, membership
contributions and payroll,
o Coordinating the organization's communication, meetings and events.
(b) Qualifications:
Must be a smart, motivated individual with initiative and a strong commitment to
protecting the public interest. Should be extremely detail-oriented, highly organized,
computer-savvy, have excellent communication and leadership skills, and possess a
strong problem-solving ethic. Creative thinking skills are also important, and the ability
to deal with multiple projects and responsibilities on tight deadlines is essential.
Salaries for the above-described positions will vary based on the experience and
qualifications of the applicant, but in all cases salaries will be well within the customary
salary ranges paid for similar services by similarly situated tax-exempt entities of like
size and purpose. The information that serves as the basis for the compensation and its
source will be recorded. The Board of Directors will vote to approve the organization's
budget, which includes the amount of compensation paid by the organization. As the
board members receive no compensation for their work as board members, in the event
that a board member is also a paid employee, the interested board member will recuse
him- or herself from a vote determining his/her salary. In the event that a board member
is a relative of a paid staff member, that board member will recuse him- or herself from a
vote determining the salary to be paid to his/her relative.
7
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